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I-3 - Taxation Act
Section 1079.8.15.3
Disposition versions
1079.8.15.3. A corporation that is liable to pay tax under this Part for a taxation year and required to file for the year an information return in respect of an uncertain tax treatment under subsection 2 of section 237.5 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) must, on or before the corporation’s filing-due date for the year, report the uncertain tax treatment in the prescribed form containing prescribed information filed with a copy of the information return and of every document sent to the Minister of National Revenue in respect of the uncertain tax treatment for the year.
